27 CFR 19.425
§ 19.425 Withdrawal of spirits free of tax.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
Cite this
- Citation
- 27 CFR 19.425, § 19.425 Withdrawal of spirits free of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/116205
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Full text
When a proprietor ships tax-free spirits to a permit holder as provided under § 19.424, the proprietor must:
(a) Ship the spirits to the consignee designated in the permit;
(b) Ship the spirits in approved containers;
(c) Gauge each container, unless the spirits are in cases or are withdrawn based on the production or filling gauge;
(d) Prepare a package gauge record in accordance with § 19.619, and attach it to the record of shipment if the spirits are in packages that are to be gauged;
(e) Prepare a record of shipment (shipping invoice, bill of lading, or other document serving the same purpose) for each shipment and forward the original to the consignee as provided in § 19.625; and
(f) Secure all bulk conveyances as provided in § 19.441.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.